5~8

Which of the following data mining processes is suitable to detect revenue misstatement schemes with false customers?

a.

Identify sales transactions with no sales order number

b.

Identify products returned as customers did not order them

c.

Identify customers created outside business hours

d.

Identify customer accounts with sales reversals in the next accounting period

When planning an investigation, which of the following steps are most important to manage all data collected?

a.

Maintaining an information register, chronological record of events, running sheets and contemporaneous notes

b.

Labelling the document is a manner that will be easy to find and reference for future use

c.

Checking which stage of the investigation plan the data collected is linked to

d.

Ensuring the document is classified in the correct group, that is, primary documentary evidence or secondary documentary evidence

Which of the following is NOT an example of fraud in the sales and collection/receipts cycle?

a.

Front-end fraud

b.

Kickback to customers

c.

Procurement fraud

d.

Theft of cash

Which of the following is NOT an example of fraud in inventory and warehousing cycle?

a.

Theft of cash

b.

Ordering excess inventory

c.

Charging embezzlements

d.

Theft of inventory